https://www.taxtmi.com/caselaws?id=466874 Appeals were dismissed for non-prosecution where the appellant failed to appear or seek adjournment after an adjourned hearing notice; the governing principle applied is that mere filing of an appeal does not satisfy the duty to actively prosecute. The Tribunal relied on precedent and its power under Rule 19 of the Appellate Tribunal Rules, 1963 to treat unprosecuted appeals as unadmitted or to dismiss them. The operative effect is that absence without seeking adjournment following service of notice permits dismissal of the appeals in favour of the revenue. en-us Wed, 19 Jun 2013 00:00:00 +0530 Tue, 24 Feb 2026 11:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466874 Appeals were dismissed for non-prosecution where the appellant failed to appear or seek adjournment after an adjourned hearing notice; the governing principle applied is that mere filing of an appeal does not satisfy the duty to actively prosecute. The Tribunal relied on precedent and its power under Rule 19 of the Appellate Tribunal Rules, 1963 to treat unprosecuted appeals as unadmitted or to dismiss them. The operative effect is that absence without seeking adjournment following service of notice permits dismissal of the appeals in favour of the revenue. Case-Laws Income Tax Wed, 19 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466874